Section 80AC(ii) of the Income Tax Act

The decision most relied on for Section 80AC(ii) is 610 (Punjab & Haryana) (ii). Rajesh Kumar Jalan 286 ITR 274 (Gauhati HC) (iii).Fathima Bai v. ITO (32 DTR 243), cited in 29 of the 39 judgments on BharatTax that turn on this section.

Leading authorities on Section 80AC(ii)

610 (Punjab & Haryana) (ii). Rajesh Kumar Jalan 286 ITR 274 (Gauhati HC) (iii).Fathima Bai v. ITO
32 DTR 243 · 2009 · High Court
29
citing judgments

Exemption under section 54 is allowable where the assessee purchased a new property before the extended due date of filing the return as per section 139(4). Section 139(4) is a proviso to section 139(1) providing an extension for filing returns.

143(1)(a) (Coates v. DCIT
214 ITR 498 · 1995 · High Court
20
citing judgments

Where an adjustment under section 143(1) is disputed, it cannot be made. If an issue is debatable, section 143(1) cannot be invoked.

CIT v. Smt. A. E. Sarojini
295 ITR 270 · 2007 · High Court
4
citing judgments
CIT v. Udaipur Distillarv Co Ltd (No 1)
267 ITR 358 · 2004 · High Court
3
citing judgments

Judgments on Section 80AC(ii)

M/S. Sayedpur Samabay Krishi Unnayan Samity (Skus) Ltd., Howrah vs. I.T.O., Ward - 47(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 537/KOL/2026[2018-2019]Status: DisposedITAT Kolkata24 Jun 2026AY 2018-2019

Bench: Shri George Mathanm/S Sayedpur Samabay Krishi Vs Ito, Ward-47(2), Kolkata Unnayan Samity Ltd. Village: Gutinagori, P.O: Sayedpur, Uluberia Howrah 711315. Pan No. : Aaabs8232L (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By : Shri Subash Agarwal, Advocate रधजस्व की ओर से /Revenue By : Shri Mrinmay Basak, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 24/06/2026 घोषणा की तारीख/Date Of Pronouncement : 24/06/2026

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Mrinmay Basak, Sr. DR
Section 139(1)Section 143(1)Section 80ASection 80P

Takapura Skus Ltd., Purba Medinipur vs. ITO, Ward 27(1), Haldia

In the result, the appeal of the assessee is allowed

ITA 1895/KOL/2025[2019-2020]Status: DisposedITAT Kolkata06 May 2026AY 2019-2020

Bench: Shri George Mathantakapura Skus Ltd. Vs Ito, Ward-27(1), Haldia Takapura Nandigram, Purba Medinipur, W.B -721432. Pan No. : Aafat0770N (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By : Shri Giridhar Dhelia, Advocate रधजस्व की ओर से /Revenue By : Shri Kallol Mistry, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 06/05/2026 घोषणा की तारीख/Date Of Pronouncement : 06/05/2026

For Appellant: Shri Giridhar Dhelia, AdvocateFor Respondent: Shri Kallol Mistry, Sr. DR
Section 139(1)Section 143(1)Section 80ASection 80P

DCIT, CC-14, New Delhi vs. A.P. Securitas Pvt. Ltd, Delhi

In the result, application for condonation of delay of 52 days in filing of appeal is allowed and appeal filed by the Department of Revenue is dismissed

ITA 3077/DEL/2025[2022-23]Status: DisposedITAT Delhi21 Jan 2026AY 2022-23

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumardcit, Vs. A. P. Securitas Pvt. Ltd, Central Circle-14, 10-Dda, Commercial Complex, New Delhi New Delhi (Appellant) (Respondent) Pan: Aaaca1315R

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 139Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80J

Mahatma Phule Gramin Bigarsheti Sahakari Patsanastha Ltd, Maharashtra vs. Income Tax Officer Ward 1(1), Ward One(One)

In the result, appeal filed by the assessee is allowed

ITA 1989/PUN/2025[2019-20]Status: DisposedITAT Pune10 Oct 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Harish Bist
Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80PSection 80P(2)(a)

Chiloda Seva Sahakari Mandali Limited, Gandhinagar vs. The ITO, Ward-1 (Previously Ward-5), Gandhinagar

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 837/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad07 Oct 2025AY 2017-18

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2017-18

For Appellant: Shri Rameshchandra B. Patel, A.RFor Respondent: Shri Kamal Deep Singh, Sr. D.R
Section 139Section 139(1)Section 142(1)Section 144Section 250Section 80ASection 80A(5)Section 80PSection 80P(2)

The Gokak & Mudalagi Taluka Primary Teachers Co Op Credit Society Ltd, Gokak vs. Income Tax Officer, Gokak

ITA 33/PAN/2025[2018-19]Status: DisposedITAT Panaji23 Jul 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 033/Pan/2025 Assessment Year : 2018-19 The Gokak & Mudalagi Taluka Primary Teachers Co-Op. Society, Ltd. Opp. Jss College, Falls Road, Gokak, Dist. Belagavi.-591307 Pan : Aaaat4120D . . . . . . . Appellant V/S The Income Tax Officer, Gokak, Belagavi. . . . . . . . Respondent Appearances Assessee By : Mr Sateesh Nadagauda [‘Ld. Ar’] Revenue By : Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 15/07/2025 Date Of Pronouncement : 23/07/2025 Order Per G. D. Padmahshali; By Captioned Appeal The Assessee Impugns Din & Order 1071086412(1) Dt. 11/12/2024 Passed By National Faceless Appeal Centre, Delhi [‘Ld. Nfac/Cit(A)’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 31/03/2021 Passed U/S 143(3) Of The Act By National Faceless E-Asstt Centre, Delhi [‘Ld. Ao’ Hereinafter] Anent To Assessment Year 2018-19 [‘Ay’ Hereinafter].

For Appellant: Mr Sateesh Nadagauda [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 139(1)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 250Section 80ASection 80P(2)(a)Section 80P(2)(b)

Thaligai Primary Co Op Credit Society Ltd, Namakkal vs. Income Tax Officer, Ward II

In the result, the appeal filed by the assessee is dismissed

ITA 542/CHNY/2025[2019-2020]Status: DisposedITAT Chennai01 Jul 2025AY 2019-2020

Bench: Shri George George K

For Appellant: Shri Anand, CAFor Respondent: Smt. Samantha Mullamudi
Section 119(2)(b)Section 139(1)Section 147Section 148Section 250Section 80ASection 80P

Prabhat Gramin Bigarsheti Sahakari Patnsanstha Maryadit Tadwadi, Raigad vs. ITO, Ward 3, Panvel

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1433/PUN/2024[2017-18]Status: DisposedITAT Pune12 Jun 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Akash KumarFor Respondent: Shri Vishal Makawane
Section 143(1)(a)Section 154Section 44ASection 44BSection 80Section 80PSection 80P(2)Section 80P(2)(a)

Chennithala Thripperumthura Service Co-Op Bank Limited, Chennithala vs. Income Tax Officer, Thiruvalla

In the result, appeal filed by the assessee is dismissed

ITA 814/COCH/2024[2017-18]Status: DisposedITAT Cochin16 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessmentyear:2017-18 Chennithalathripperumthura Service Co-Op. Bank Limited Oripuramchennithala Mavelikara Vs. Alappuzha Ito Chennithala Thiruvalla Kerala 690 105 Pan No :Aaaac3524G Appellant Respondent

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 142(1)Section 144Section 250Section 44ASection 80P

M/S. the Rajaji Nagar Housing Co-Operative Society Ltd., Bengaluru vs. Income Tax Officer, Ward-5(2)(3), Bangalore

In the result, the appeal of the assessee is allowed

ITA 89/BANG/2024[2018-19]Status: DisposedITAT Bangalore13 May 2025AY 2018-19

Bench: Shri Waseem Ahmedassessment Year: 2018-19

For Appellant: Shri Mallaharao, AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept
Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 80ASection 80PSection 80P(2)(d)

Shri Basaveshwar Prathamik Krishi Pattin Sahakari Sangha N Sunadholi, Sunadholi vs. Income Tax Officer, Gokak

ITA 30/PAN/2025[2018-19]Status: DisposedITAT Panaji08 May 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 030/Pan/2025 Assessment Year : 2018-19 Shri Basaveshwar Prathamik Krishi Pattin Sahakari Sangha At Post: Sundholi, Ta.: Sundholi Dist. Belagavi.-591310 Pan : Aahas0468A . . . . . . . Appellant

For Appellant: Mr Sateesh Nadagauda [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 139(1)Section 139(4)Section 143(1)Section 250Section 80ASection 80P

Priyadarshani Mahila Co-Op Cr. Society Ltd, Belagavi vs. DCIT, CPC, Bangalore

ITA 32/PAN/2025[2019-20]Status: DisposedITAT Panaji30 Apr 2025AY 2019-20

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 032/Pan/2025 Assessment Year : 2019-20 Priyadarshani Mahila Co-Op. Society Ltd. At Post: Kognoli, Ta.: Nippani Dist. Belagavi. Pan : Aabap2582L . . . . . . . Appellant

For Appellant: None for the AssesseeFor Respondent: Mr Sureshkumar C.B.[‘Ld. DR’]
Section 139(1)Section 139(4)Section 143(1)Section 24Section 250Section 80ASection 80P

Allamaprabhu Vuss Ni, Kalloli vs. Income Tax Officer, Ward - 1, Gokak

ITA 63/PAN/2025[2018-19]Status: DisposedITAT Panaji04 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 063/Pan/2025 Assessment Year : 2018-19 Allamaprabhu Vuss Niyamit Kalloli 09, Allamaprabhu Vuss Niyamit Kalloli, Kalloli So Dist. Belagavi. Pan : Aafaa8818E . . . . . . . Appellant

For Appellant: Mr Ramesh Mudhol [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 139(1)Section 139(4)Section 143(1)Section 250Section 80ASection 80P

Andhra Pragathi Farmers Service Co-Op Society, Ramadurgam vs. ITO, Ward-1, Adoni

In the result, appeal filed by the assessee is allowed

ITA 661/HYD/2022[2018-19]Status: DisposedITAT Hyderabad03 Apr 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.661/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2018-19) Andhra Pragathi Farmers Vs. Income Tax Officer Service Coop. Society, Ward – 1 Ramadurgam Adoni Pan:Aaaar1876J (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Shri Srinath Sadanala, Dr सुनवाई की तारीख/Date Of Hearing: 02/04/2025 घोषणा की तारीख/Pronouncement: 03/04/2025 आदेश/Order

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Shri Srinath Sadanala, DR
Section 139(1)Section 143(3)Section 154Section 80PSection 80P(2)

Income Tax Officer, Ward-1, Koppal vs. Bahubali Minority Credit Co-Op Society Koppal, Koppal

In the result, this grounds are allowed for statistical purposes

ITA 1661/BANG/2024[2018-19]Status: DisposedITAT Bangalore24 Feb 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2018-19

For Respondent: Shri Prasanna .N. Urala
Section 139Section 139(1)Section 142Section 142(1)Section 143(1)(a)Section 148Section 68Section 80ASection 80P

Moospet Service Co-Operative Bank Ltd 682, Thrissur vs. Income Tax Officer Ward 1(1), Thrissur

In the result, the appeal of the assessee stands dismissed

ITA 35/COCH/2024[2018-19]Status: DisposedITAT Cochin21 Feb 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2018-19 Moospet Service Co-Op. Bank Ltd. .......... Appellant Moospet P.O., Thrissur 680006 [Pan: Aaeam8229N] Vs. The Income Tax Officer, Ward -1(1) .......... Respondent Aayakar Bhavan, Shakthan Thampuran Ngar, Thrissur 680001 Appellant By: ------- None ------- Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 03.02.2025 Date Of Pronouncement: 21.02.2025

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 139Section 139(1)Section 142(1)Section 143(3)Section 148Section 2Section 36(1)Section 80ASection 80A(5)Section 80P

Varadayampalayam Primary Agricultural Cooperative Credit Society, Coimbatore vs. Income Tax Officer, Coimbatore

The appeal stand partly allowed for statistical purposes

ITA 2799/CHNY/2024[2018-2019]Status: DisposedITAT Chennai03 Feb 2025AY 2018-2019

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.2799/Chny/2024 (िनधा'रणवष' / Assessment Year: 2018-19) Varadayampalayam Primary Agricultural Ito बनाम/ Co-Operative Credit Society Non-Corporate Ward-1(4), #31, Kattampatty, Ss Kullam Via Coimbatore. Vs. Coimbatore Dist. 641 107. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabak-0997-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. R. Reshma (Advocate) - Ld.Ar " थ"कीओरसे/Respondent By : Shri Ashwin D. Gowda (Addl.Cit) - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 27-01-2025 घोषणाकीतारीख /Date Of Pronouncement : 03-02-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2018-19 Arises Out Of The Order Of Learned Addl. / Joint Commissioner Of Income Tax (Appeals), Thane [Cit(A)] Dated 26-09-2024 In The Matter Of An Intimation Issued By Cpc U/S 143(1) Of The Act On 30-09-2020. 2. In The Intimation U/S 143(1), The Assessee Was Denied Deduction U/S 80P For Rs.2.06 Lacs Since The Return Of Income Was Filed With A Delay. The Assessee Filed Return Of Income On 31-03-2019 Which Was Processed U/S 143(1) On 30-09-2020 Denying Impugned Deductions To The Assessee. During Appellate Proceedings, The Assessee Relied On Certain Case Laws

For Appellant: Ms. R. Reshma (Advocate) - Ld.ARFor Respondent: Shri Ashwin D. Gowda (Addl.CIT) - Ld. Sr. DR
Section 139Section 139(1)Section 142Section 143Section 143(1)Section 143(1)(a)Section 80Section 80ASection 80P

Allappalayam Paccs, Coimbatore vs. Income Tax Officer, Coimbatore

The appeal stand partly allowed for statistical purposes

ITA 2795/CHNY/2024[2019-2020]Status: DisposedITAT Chennai03 Feb 2025AY 2019-2020

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.2795/Chny/2024 (िनधा'रणवष' / Assessment Year: 2019-20) K 1853 Allapalayam Primary Agricultural Ito बनाम/ Co-Operative Credit Society Non-Corporate Ward-1(3), Ruthriampalayam, Allapalayam Post Coimbatore. Vs. Annur Tk, Coimbatore Dist. 641 653 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabak-0988-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. R. Reshma (Advocate) - Ld.Ar " थ"कीओरसे/Respondent By : Shri Ashwin D. Gowda (Addl.Cit) - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 27-01-2025 घोषणाकीतारीख /Date Of Pronouncement : 03-02-2025

For Appellant: Ms. R. Reshma (Advocate) - Ld.ARFor Respondent: Shri Ashwin D. Gowda (Addl.CIT) - Ld. Sr. DR
Section 139Section 139(1)Section 142Section 143Section 143(1)Section 143(1)(a)Section 80Section 80ASection 80P(2)(a)

Punjailakalamangalam Primary Agricultural Co-Op Credit Society Ltd. K 484, Erode vs. ACIT (OSD) Ward 2(3), Erode

The appeal stand partly allowed for statistical purposes

ITA 2843/CHNY/2024[2018-19]Status: DisposedITAT Chennai31 Jan 2025AY 2018-19

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.2843/Chny/2024 (िनधा*रण वष* / Assessment Year: 2018-19) Punjailakalamangalam Primary The Acit Agricultural Co-Op Credit Society Ward 2(3), बनाम/ Ltd. K484 Erode. 1, Karur Main Road, Vs. Ganapathipalayam, Modakkurichi, Erode – 638 153. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aabap-8122-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri P.M. Kathir (Advocate) – Ld. Ar ""थ" की ओर से/Respondent By : Shri Ashwin D. Gowda (Addl.Cit) – Ld. Dr सुनवाई की तारीख/Date Of Hearing : 29-01-2025 घोषणा की तारीख /Date Of Pronouncement : 03-02-2025 आदेश / O R D E R

For Appellant: Shri P.M. Kathir (Advocate) – Ld. ARFor Respondent: Shri Ashwin D. Gowda (Addl.CIT) – Ld. DR
Section 119(2)(b)Section 139Section 139(1)Section 142Section 143Section 143(1)Section 143(1)(a)Section 80Section 80ASection 80P

Shri Bhimgrad Seva Sahakari Mandali Ltd., Bhingrad, Tal. Lathi, Dist. Amreli vs. The ADIT (CPC), Bangalore-560500

Appeals are allowed

ITA 11/RJT/2023[2019-20]Status: DisposedITAT Rajkot10 Jan 2025AY 2019-20

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No. 312 /Rjt/2022 Assessment Year: (2019-20) (Hybrid Hearing) Shree Dhamel Seva Sahkari Vs. The Asstt. Director Of Mandali Ltd. Income Tax (Cpc) Amreli, Post Bag No. 2, Electronic Gujarat – 365220 City Post Office, Bangalore - 560500 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abkas8446E (Assessee) (Respondent)

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80ASection 80PSection 80P(2)